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NY J85783

June 23, 2003

CLA-2-39:RR:NC:SP: 221 J85783


TARIFF NO. 3926.40.0000; 3926.90.3500

Ms. Mary Jo Tibbetts
JMC, Inc., Suite 160
5402 Parkdale Drive
Minneapolis, MN 55416

RE: The tariff classification of beaded articles and ornamental articles from China.

Dear Ms. Tibbetts:

In your letter dated June 9, 2003, you requested a classification ruling.

You have submitted photographs depicting four styles of decorative accessory for wine glasses (no style numbers indicated). These decorative items can either tie or clip onto the wine glass stem. The green bead bow is composed of 60% acrylic, 25% nylon, 10% plastic and 5% polyester. The bead clip is composed of 55% plastic and 45% acrylic. The gift boxes with feathers is composed of 50% plastic, 23% feathers, 15% polyfoam, 10% paper and 2% nylon. The ornament ball is composed of 75% plastic and 25% paper. The decorative accessory articles will be sold separately from the wine glasses in sets of four. The sets will consist of either four decorative accessories of the same style or an assortment of the four different styles.

The applicable subheading for the gift boxes with feathers and the ornament balls wine glass accessory articles will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the green bead bow and the bead clip wine glass accessory articles will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics..., beads..., other. The rate of duty will be 6.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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